Month: December 2023

Our Tax Trends Report takes a look back at tax year 2022 and provides unique, data-driven insights into finance, tax, and economic trends for consumers, analysts, policymakers, and the general….

Tis the season to celebrate the holidays – with a good party! There’s just something about the music, the food, and the excellent company that brightens our spirits. However, sometimes,….

On the surface, the corporate alternative minimum tax seems straightforward, but these requirements are stoking concern among a specific group of companies.

Starting this week, the IRS announced that taxpayers who are ineligible for the credit will begin receiving copies of Letter 105 C, Claim Disallowed.

Jeremy Bearer-Friend (George Washington; Google Scholar), Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, 67 How. L.J. __ (2024): This Article proposes a novel approach to capitalizing a….

The Employee Retention Credit (ERC) emerged as a lifeline for many companies during the COVID-19 pandemic, incentivizing them to retain their employees and navigate through the financial turmoil. However, while….

For the past ten years, I’ve been a sole proprietor who pays taxes using personal income tax returns. I’d never considered establishing an LLC (limited liability company). Should I?

SCOTUS is Moore-skeptical.

Following up on yesterday’s post, More on Moore: Associated Press, Supreme Court Signals It Will Uphold a Tax on Foreign Income and Leave a Wealth Tax for Another Day Bloomberg,….

Washington Post, Law Schools Love to Hate U.S. News Rankings. But Some Can’t Let Go.: The decision late last year by Yale Law School to stop cooperating with U.S. News….